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Stock Loans and Repos

In the first article of a series introducing legal and other concepts aimed at those working in tax Vimal Tilakapala Senior Associate Tax Department Allen & Overy London explains stock loans and repos
Stock loans and repos are common transactions in the securities markets and are valuable and useful instruments for financial institutions corporate treasurers and institutional investors. Outside of the securities markets both stock loans and repos can often be seen as components of more bespoke financing arrangements.
The stock loans and repos used in individual financings are usually tailored instruments designed to achieve particular effects in specific circumstances whereas those seen in the market are relatively standard. This article looks at the main characteristics of 'market standard' stock loans and repos.

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